Exceptions from Subsection 55(2) - CCH Canadian
Exceptions from Subsection 55(2) - CCH Canadian
Exceptions from Subsection 55(2) - CCH Canadian
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<strong>Subsection</strong> <strong>55</strong>(2) — Resident CorporationReceives Taxable DividendWhere a corporation resident in Canada has received ataxable dividend in respect of which it is entitled to adeduction under subsections 112(1) or 112(2) or138(6)...© 2010 KPMG International Cooperative (“KPMG International”). KPMG International provides no client services and is aSwiss entity with which the independent member firms of the KPMG network are affiliated 9